This regulation deals with the appointment of representatives.
A contractor company within a group can appoint another
company within the same group to deal with its administrative
obligations under the rules of the scheme: SI2005/2045 reg 5(1).
An appointment under (1) cannot take effect until the
appointing company has advised HMRC of the arrangement: SI2005/2045
reg 5(2).
The company appointed to carry out the administrative
services must submit returns and payments in the name of the
appointing company: SI2005/2045 reg 5(3).
The appointing company retains its responsibility to comply
with the scheme, even though it has appointed another company
within the group to carry out administrative services on its
behalf: SI2005/2045 reg 5(4).
For the purposes of this regulation, ICTA88/S413 (3) should
be used to determine whether two companies are within the same
group: SI2005/2045 reg 5(5).
ENABLING PROVISION – FA04/S70 (4)
